Commodity tax competition and industry location under the destination- and the origin-principle

We develop a model of commodity tax competition with monopolistically competitive internationally mobile firms, transport costs, and asymmetric country sizes. We investigate the impacts of non-cooperative tax setting, as well as of tax harmonization and changes in the tax principle, in both the short and the long run. The origin principle, when compared to the destination principle, is shown to exacerbate tax competition and to erode tax revenues, yet leads to a more equal spatial distribution of economic activity. This suggests that federations which care about spatial inequality, like the European Union, face a non-trivial choice for their tax principle that goes beyond the standard considerations of tax revenue redistribution.commodity tax competition, origin principle, destination principle, tax harmonization, industry location

Information and Multi-Period Optimal Income Taxation with Government Commitment

The optimal income taxation problem has been extensively studied in one- period models. When consumers work for many periods, this paper analyzes what information, if any, that the government learns about abilities in one period can be used in later periods to attain more redistribution than in a one- period world. liken the government must commit itself to future tax schedules, the gains cane from relaxing self-selection constraints by intertemporal nonstationarity. The effect of nonstationarity is analogous to that of randomization in one-period models. In a model with two ability classes it is shown that the key use of information is that only a single lifetime self-selection constraint for each type of consumer must be imposed. Sane necessary and sufficient conditions for randomization or nonstationarity are given. The planner can make additional use of the information when individual and social rates of time discounting differ. In this case, the limiting tax schedule is a nondistorting one if the government has a lower discount rate than individuals.

Dynamic Optimal Income Taxation with Government Commitment

Analyzes the optimal income taxation problems of consumers in the United States. Usage of the abilities learned in one period to attain redistribution; Commitment of the government to policies on the intertemporal nonstationarity of tax schedules; Relevance of lesser social discount rate on the rate of individual

The Development of the WISE (Writing to Inspire Successful Education) Writing Mentoring Program: A University-School Collaboration

Abstract This paper describes the development of a service learning writing mentoring program designed to close the achievement gap in writing proficiency for economically disadvantaged seventh grade students. Compared to writing mentoring studies found in the published literature, this program has three distinguishing components. First, it focused on economically disadvantaged middle school students. Second, it provided writing mentoring through a university-school partnership in which college students provided the intervention in collaboration with a seventh-grade teacher. Third, the program used technology to facilitate the mentoring process. Over the course of an academic year, mentors created videos with feedback on 19 writing assignments. The writing mentoring program was associated with a four-fold increase in the percentage of students who were graded as ‘proficient’ on a state standardized writing exam. These results suggest that semi-virtual, intensive writing mentoring and individualized feedback from college students can close the achievement gap and improve the quality of middle level education provided to economically disadvantaged students

Causal evidence for a mechanism of semantic integration in the angular gyrus as revealed by high-definition transcranial direct current stimulation

A defining aspect of human cognition is the ability to integrate conceptual information into complex semantic combinations. For example, we can comprehend “plaid” and “jacket” as individual concepts, but we can also effortlessly combine these concepts to form the semantic representation of “plaid jacket.” Many neuroanatomic models of semantic memory propose that heteromodal cortical hubs integrate distributed semantic features into coherent representations. However, little work has specifically examined these proposed integrative mechanisms and the causal role of these regions in semantic integration. Here, we test the hypothesis that the angular gyrus (AG) is critical for integrating semantic information by applying high-definition transcranial direct current stimulation (tDCS) to an fMRI-guided region-of-interest in the left AG. We found that anodal stimulation to the left AG modulated semantic integration but had no effect on a letter-string control task. Specifically, anodal stimulation to the left AG resulted in faster comprehension of semantically meaningful combinations like “tiny radish” relative to non-meaningful combinations, such as “fast blueberry,” when compared to the effects observed during sham stimulation and stimulation to a right-hemisphere control brain region. Moreover, the size of the effect from brain stimulation correlated with the degree of semantic coherence between the word pairs. These findings demonstrate that the left AG plays a causal role in the integration of lexical-semantic information, and that high-definition tDCS to an associative cortical hub can selectively modulate integrative processes in semantic memory. SIGNIFICANCE STATEMENT A major goal of neuroscience is to understand the neural basis of behaviors that are fundamental to human intelligence. One essential behavior is the ability to integrate conceptual knowledge from semantic memory, allowing us to construct an almost unlimited number of complex concepts from a limited set of basic constituents (e.g., “leaf” and “wet” can be combined into the more complex representation “wet leaf”). Here, we present a novel approach to studying integrative processes in semantic memory by applying focal brain stimulation to a heteromodal cortical hub implicated in semantic processing. Our findings demonstrate a causal role of the left angular gyrus in lexical-semantic integration and provide motivation for novel therapeutic applications in patients with lexical-semantic deficits

Dynamic Optimal Income Taxation with Government Commitment

The optimal income taxation problem has been extensively studied in one-period models. This paper analyzes optimal income taxation when consumers work for many periods. We also analyze what information, if any, that the government learns about abilities in one period can be used in later periods to attain more redistribution than in a one-period world. When the government must commit itself to future tax schedules, intertemporal nonstationarity of tax schedules could relax the self-selection constraints and lead to Pareto improvements. The effect of nonstationarity is analogous to that of randomization in one-period models. The use of information is limited since only a single lifetime self-selection constraint for each type of consumer exists. These results hold when individuals and the government have the same discount rates. The planner can make additional use of the information when individual and social rates of time discounting differ. In this case, the limiting tax schedule is a nondistorting one if the government has a lower discount rate than individuals.

Friends of Henderson Library Newsletter

In This Issue: Volunteer Opportunities , Art and the Henderson Library , Henderson Library\u27s Automated Retrieval Collection (ARC) , Farm to Table , Recent Friends Events , A Fine Romance , $aving the Green , James Dunwoody Bulloch & Modern US Naval Strategy , \u27Throw My Troubles Out the Door:\u27Bob Dylan & the Southern Musical Landscape , Memorial Books in Henderson Library , Henderson Heroes: Spotlight on Employees , Save the Dat

Quantification of Ultrasound Correlation‐Based Flow Velocity Mapping and Edge Velocity Gradient Measurement

Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/135662/1/jum201332101815.pd

Arctic system on trajectory to new state

The Arctic system is moving toward a new state that falls outside the envelope of glacial-interglacial fluctuations that prevailed during recent Earth history. This future Arctic is likely to have dramatically less permanent ice than exists at present. At the present rate of change, a summer ice-free Arctic Ocean within a century is a real possibility, a state not witnessed for at least a million years. The change appears to be driven largely by feedback-enhanced global climate warming, and there seem to be few, if any processes or feedbacks within the Arctic system that are capable of altering the trajectory toward this “super interglacial” state